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SEC Company Response from LIGHTBRIDGE Corp (LTBR) (CIK 0001084554) (LTBR) — Nov 19, 2009

LIGHTBRIDGE Corp (LTBR) (CIK 0001084554)
Date: Nov. 19, 2009 · CIK: 0001084554 · Accession: 0001144204-09-060988

AI Filing Summary & Sentiment

File numbers found in text: 333-162671

Referenced dates: November 17, 2009

Date
Nov. 19, 2009
Author
LIGHTBRIDGE
Form
CORRESP
Company
LIGHTBRIDGE Corp (LTBR) (CIK 0001084554)

Letter

Division of Corporation Finance Re: Lightbridge Corporation Registration Statement on Form S-3 Commission File No. 333-162671

Dear Mr. Kluck:

On behalf of Lightbridge Corporation (“Lightbridge” or the “Company”), we hereby submit Lightbridge’s responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated November 17, 2009, providing the Staff’s comments with respect to the above referenced Registration Statement on Form S-3 filed with the Commission on October 26, 2009.

For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we”, “us” and “our” refer to the Company on a consolidated basis.

Form 10-K for the Fiscal Year Ended December 31, 2008

1.

It appears your certifications do not include the exact disclosure as required by Item 601(b)(31) of Regulation S-K. For example, we note your certifications omit the disclosure regarding internal control over financial reporting as required in paragraph 4 under Item 601(b)(31). Please revise your Form 10-K for the Fiscal Year Ended December 31, 2008, and your Forms 10-Q for the quarterly periods ended March 31, 2009, and June 30, 2009, in accordance with Regulation S-K. Compliance and Disclosure Interpretations, Question 246.13, available at http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm.

Lightbridge Response: The Company has filed amendments to it’s Annual Report on Form 10-K for the year ended December 31, 2008 and it’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2009, June 30, 2009 and September 30, 2009 to revise the certifications required by Item 601(b)(31) of Regulation S-K.

*****

If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact the undersigned at (571) 730-1200 or Louis A. Bevilacqua, Esq. of Pillsbury Winthrop Shaw Pittman LLP, our outside counsel, at (202) 663-8158.

Sincerely,
LIGHTBRIDGE
CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

    Unassociated Document

      LIGHTBRIDGE
CORPORATION

      1600
Tyson’s Boulevard, Suite 550

      McLean,
VA  22102

      571.730.1200

      November
19, 2009

      Thomas
Kluck

      Division
of Corporation Finance

      U.S.
Securities and Exchange Commission

      100 F
Street, NE

      Washington,
DC 20549

                  Re:

                  Lightbridge
      Corporation

                      Registration
      Statement on Form S-3

                      Commission
      File No.
333-162671

      Dear Mr.
Kluck:

      On behalf
of Lightbridge Corporation (“Lightbridge”
or the “Company”),
we hereby submit Lightbridge’s responses to the comments of the staff (the
“Staff”) of
the Securities and Exchange Commission (the “Commission”)
set forth in the Staff’s letter, dated November 17, 2009, providing the Staff’s
comments with respect to the above referenced Registration Statement on Form S-3
filed with the Commission on October 26, 2009.

      For the
convenience of the Staff, each of the Staff’s comments is included and is
followed by the corresponding response of the Company.  Unless the
context indicates otherwise, references in this letter to “we”, “us” and “our”
refer to the Company on a consolidated basis.

      Form 10-K
for the Fiscal
Year Ended December 31, 2008

                1.

                It
      appears your certifications do not include the exact disclosure as
      required by Item 601(b)(31) of Regulation S-K. For example, we note your
      certifications omit the disclosure regarding internal control over
      financial reporting as required in paragraph 4 under Item 601(b)(31).
      Please revise your Form 10-K for the Fiscal Year Ended December 31, 2008,
      and your Forms 10-Q for the quarterly periods ended March 31, 2009, and
      June 30, 2009, in accordance with Regulation S-K. Compliance and
      Disclosure Interpretations, Question 246.13, available at
      http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm.

      Lightbridge
Response:  The Company has filed amendments to it’s Annual Report on
Form 10-K for the year ended December 31, 2008 and it’s Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2009, June 30, 2009 and September 30,
2009 to revise the certifications required by Item 601(b)(31) of Regulation
S-K.

      *****

      If you would like to discuss any of the
responses to the Staff’s comments or if you would like to discuss any other
matters, please contact the undersigned at (571) 730-1200 or Louis A.
Bevilacqua, Esq. of Pillsbury Winthrop Shaw Pittman LLP, our outside counsel, at
(202) 663-8158.

                  Sincerely,

                  LIGHTBRIDGE
      CORPORATION

                  By:

                  Seth Grae

                  Seth
      Grae

                  Chief
      Executive Officer